https://www.taxtmi.com/caselaws?id=85090 The Tribunal held that manufacturing varnish on an experimental basis does not exempt from duty under the Central Excise Act, as the varnish's marketability necessitates duty payment and licensing. Assembling machinery using purchased parts and fabricated components constitutes manufacturing, requiring duty payment despite arguments of the machinery being affixed to the ground. The Tribunal upheld the penalty imposition due to appellants' non-compliance with regulatory requirements, affirming duty liability on varnish manufacturing and assembled machinery. The appeal was rejected, and the original order was upheld. en-us Tue, 12 Mar 1996 00:00:00 +0530 Tue, 02 Aug 2011 16:54:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85090 The Tribunal held that manufacturing varnish on an experimental basis does not exempt from duty under the Central Excise Act, as the varnish's marketability necessitates duty payment and licensing. Assembling machinery using purchased parts and fabricated components constitutes manufacturing, requiring duty payment despite arguments of the machinery being affixed to the ground. The Tribunal upheld the penalty imposition due to appellants' non-compliance with regulatory requirements, affirming duty liability on varnish manufacturing and assembled machinery. The appeal was rejected, and the original order was upheld. Case-Laws Central Excise Tue, 12 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85090